hlo all
is there any time limit for notice u/s 133(6)
No.
Section 133 deals with the power to call for information, and is not confined for the purpose of making an assessment, but for any enquiry or proceeding under the Income-tax Act. Unlike sec. 142(1) there is no time limit fixed under sec. 133 for calling for information. However, the element of reasonableness should be adhered to while calling for information........ Apex Court..(Smt. Amiya Bala Paul vs. Commissioner of Income-tax (2003) 182 CTR (SC) 489 : (2003) 262 ITR 407 (SC) : (2003) 130 Taxman 511 (SC)
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